文档介绍：新生研讨课新生研讨课第五课:科研能力课堂内容课堂内容?会计研究的重要性?会计研究的主要方向?小组讨论–潜在的研究问题?分享重要性重要性?职业需求–高素质,创新性人才?能力培养-解决问题的能力?学术发展–个人&会计领域主要方向主要方向? Returns – earnings relations ? Mispricing of financial information ? Earnings management ? Auditors ? Analysts ? Insiders ? pensation ? Corporate governance ? others Returns- earnings relation Returns- earnings relation ? Earnings announcement day ? Short window event study ? Market reaction – stock price, trading volume ? Long window association ? Stock return & financial information and other firm characteristics ? Linear & nonlinear ? Information content of loss Mispricing of financial information Mispricing of financial information ? Post-earnings announcement drift – PEAD ? Efficient market hypothesis – EMH ? Overreaction & underreaction ? Behavioral finance Earnings management Earnings management ? Causes and consequences ? Avoid earnings decreases and losses ? Discretionary accruals ? Market pricing Auditors Auditors ? Auditor choice – Big 4 & non Big 4 ? Audit fee & audit quality ? Auditor tenure & audit quality ? Client selection & risk ? Non audit service ? Independence ? Earnings quality , cost of capital Analysts Analysts ? Analyst forecast as earnings expectation ? Analysts forecast accuracy ? Analysts forecast dispersion ? Number of analyst following & information environment ? Meet or beat Insiders Insiders ? Information asymmetry between insiders and outsiders ? Insider trading